BAS Information

 

GST Reporting/ Payment Dates

At Assurance Bookkeeping, we understand the importance of meeting deadlines.

Lodgement and payment of the BAS is required within 21 days of the end of the relevant tax period if GST is reported on a monthly basis. In cases where GST is reported on a quarterly basis, both payment and lodgement of the BAS must be within twenty eight days of the end of the applicable quarter. For the December quarter, the BAS is due on the 28th of February.

When lodged by a BAS Agent, the deadlines are extended.